DEBANGSU BASAK,J. - (1.) The Court : The petitioner seeks a declaration that, it is liable to pay property tax in respect of an immovable property purchased in an auction in a sale proceeding conducted by the Company Court from the date of confirmation of the sale. It also seeks mutation of its name in respect of the property concerned.
(2.) Learned advocate for the petitioner submits that, a company went into liquidation by an order dated May 4, 1998 passed by the High Court at Madhya Pradesh. The official liquidator attached to such High Court has advised the sale of an immovable property. The petitioner has participated in such sale. The petitioner was declared as the highest bidder in respect of the immovable property concerned by an order dated May 12, 2015. The petitioner was put in possession of the immovable property concerned subsequent thereto. In view of the ratio laid down in (2009) 4 Supreme Court Cases 486 (AI Champdany Industries Ltd. v. Official Liquidator and Anr.) . Learned advocate for the petitioner submits that, the charge, if any, for arrears of municipal tax upto the date of sale, on the property concerned, stands shifted to the sale proceeds. Subsequent to the date of the sale the petitioner is liable. The petitioner is praying the same. Therefore, the petitioner is entitled to the declaration as sought for and the mutation in respect of the property concerned.
(3.) Learned advocate appearing for the Corporation submits that, Al Champdany Industries Ltd. (supra) in respect of an immovable property situated in a municipality governed by the West Bengal Municipal Act, 1993. The provisions of Section 232 of the Kolkata Municipal Corporation Act, 1980 are not available in the Act of 1999. Under Section 232 of the Act of 1980 Corporation is the first charge holder on the immovable property concerned. Consequently, the petitioner is liable to pay the arrears also. Otherwise, the Corporation is entitled to proceed to recover the arrears from the property concerned in accordance with the provisions laid down under the Act of 1980. Till such time all dues of the property are not cleared by the petitioner, it is not entitled to be mutated in respect of the property concerned.;